CHALLENGES FACED BY LOCAL COUNCILS IN REVENUE COLLECTION IN SIERRA LEONE. (CASE STUDY- FREETOWN CITY COUNCIL)

Globally, revenue collection plays a crucial role in the growth and development of city councils and the economy at large. In a low-income country like Sierra Leone, city councils' role is critical in further pushing the country's socio-economic development agenda. This paper explored the challenges local councils face in revenue collection in Sierra Leone. This study employed a case study survey design with a mixed method approach to collecting relevant data. Stratified, purposive, and simple random sampling techniques were used to reach out to the 50 respondents from the revenue department of the Freetown City Council. Data was collected through questionnaires and a face-to-face interview, and processed using Microsoft Excel application.